MAYUNI, ANI (2023) PERBEDAAN KONDISI FINANCIAL PERFORMANCE DAN FINANCIAL DISTRESS SEBELUM DAN SELAMA MASA PANDEMI COVID-19 (Studi Komparatif Pada Perusahaan Jasa Sub Sektor Pariwisata, Restoran dan Hotel yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The Indonesian government issued new rules in the form of social restrictions or restrictions aimed at reducing the spread of Covid-19 cases that are currently hitting the world which have an impact on the Indonesian economy, including the Financial Distress of tourism, restaurant and hotel sub-sektor companies in Indonesia. This study aims to analyze differences in Financial performance and Financial Distress in the Tourism, Restaurant and Hotel sub-sektor companies before and during the covid-19 pandemi. Financial Distress was measured using the Altman Z-SCORE model and Financial performance was measured using the Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) proxies. This study uses data from the Tourism, Restaurant and Hotel sub-sektor companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The tests used in this study are descriptive statistics test, normality test using Kolmogorov-Smirnov, and hypothesis testing using Wilcoxon Signed Rank Test. The results of this study indicate that there was a decline in Financial performance conditions before and during the covid-19 pandemi so that many companies experienced financial difficulties during the covid-19 pandemi in the Tourism, Restaurant and Hotel sub-sektor companies before and during the pandemi covid-19.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Pemerintah Indonesia mengeluarkan aturan baru berupa restriksi atau pembatasan sosial yang bertujuan untuk mengurangi penyebaran kasus Covid-19 yang saat ini tengah melanda dunia yang berdampak pada perekonomian Indonesia, termasuk pada kondisi Financial Distress perusahaan jasa sub sektor Pariwisata, Restoran dan Hotel yang ada di Indonesia. Penelitian ini bertujuan menganalisis perbedaan kondisi Financial Performance dan Financial Distress pada perusahaan sub sektor Pariwisata, Restoran dan Hotel sebelum dan selama pandemi Covid-19 terjadi. Financial distress diukur menggunakan model Altman Z-SCORE dan Financial performance diukur menggunakan proksi Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Penelitian ini menggunakan data perusahaan jasa sub sektor Pariwisata, Restoran dan Hotel yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Pengujian yang digunakan pada penelitian ini adalah uji Statistik Deskriptif, Uji Normalitas menggunakan Kolmogorov-Smirnov, dan uji hipotesis menggunakan Wilcoxon Signed Rank Test. Hasil penelitian ini menunjukkan bahwa terdapat penurunan kondisi Financial performance sebelum dan selama pandemi covid-19 sehingga banyak perusahaan mengalami Financial Distress selama masa pandemi covid-19 pada perusahaan sub sektor Pariwisata, Restoran dan Hotel sebelum dan selama pandemi covid-19 | |||||||||
| Uncontrolled Keywords: | Financial Distress, Financial performance, Covid-19 Financial Distress, Financial performance, Covid-19 | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Ani Mayuni | |||||||||
| Date Deposited: | 25 Jul 2023 10:26 | |||||||||
| Last Modified: | 25 Jul 2023 10:26 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27114 |
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